Notes to the condensed consolidated annual financial statements l Note 5

5 Expenses   2017
Rm
      Restated
2016
Rm
  
5.1 Payments to other operators   2 618     2 793   
Payments to other operators decreased mainly due to the lower traffic volumes.            
5.2 Cost of sales   6 498     5 011  
The increase in cost of sales is largely attributable to the increase of IT service and the increase in the sale of high-end devices as well as the effect of the full year consolidation of BCX.            
Change in comparatives            
Refer to note 2.3.            
5.3 Employee expenses   10 562     12 165  
The decrease in employee expenses is mainly due to the decline in headcount and the lower VSP/VERP expense compared to the prior financial year.            
Change in comparatives            
Refer to note 2.3.            
5.4 Selling, general and administrative expenses   7 237     5 796  
The increase in selling, general and administrative expenses is mainly due to the full year inclusion of BCX and increased outsourcing costs.            
Change in comparatives            
Refer to note 2.3.            
5.5 Service fees   2 869     2 965  
The decrease is mainly due to lower company transformation and property management expenses.            
Change in comparatives            
Refer to note 2.3.            
5.6 Operating leases   1 045     1 100  
The decrease in operating leases is mainly due to a decrease in the number of vehicles leased.            
Change in comparatives            
Refer to note 2.3.            
5.7 Depreciation, amortisation, impairment and write-offs   5 661     5 498  
Depreciation of property, plant and equipment   4 752     4 448  
Amortisation of intangible assets   766     880  
Write-offs, impairment and losses of property, plant and equipment and intangible assets   143     170  

The increase is due to accelerated depreciation of old technology as we intensify the roll-out of fibre and LTE as well as higher asset write-offs.

As a result of the transformation programme, the group reassessed the useful lives of certain technologies to address the challenges within the competitive market and IP-based products and services. The reassessment of useful lives had the effect of increasing the depreciation and amortisation expense for the year ended 31 March 2017 by R325 million (2016: R192 million). Depreciation and amortisation for each year of the remaining useful lives of the individually reassessed equipment will be significantly lower.

Change in comparatives
Refer to note 2.3


Notes to the condensed consolidated annual financial statements l Note 5